Fostering rigour in accounting for social sustainability

Sustainability and National Accounting

Accounting for Sustainability: A Dissenting Opinion

Discounted-utilitarian welfare, the commonest social objective studied by economists, is the basis for the theory of green accounting in terms of social utility. Sustainability is a different type of social objective. Consequently, green accounting as derived in many empirical models is not appropriate for studying sustainability. Maximin is a consistent foundation for the analysis of sustainab...

Social Sustainability Measures for Rural Areas in Iran

One of the most important issues which has been of interest for scholars during the past decades is sustainable rural development and its concerning discussions. Social sustainability as the key aspect of sustainable development is of critical importance to sustainable rural development. Bringing social sustainability issues into focus in the present century has made an opportunity for achievin...

Sustainability science: accounting for nonlinear dynamics in policy and social–ecological systems

Resilience is an emergent property of complex systems. Understanding resilience is critical for sustainability science, as linked social–ecological systems and the policy process that governs them have the capacity for nonlinear dynamics. The possibility of nonlinear change in these systems means that there is an inherent degree of uncertainty in social–ecological systems and the policy process...

Exploring Corporate Practices in Management Accounting for Sustainability

business with COnFiDenCe icaew.com/academic iCAew promotes and funds, through its charitable trusts, high-quality independent academic research of interest to the accountancy profession and the wider business community. this publication was produced with the help of a grant from iCAew's charitable trusts. these trusts support educational projects in accountancy and related subjects. All researc...